The invention relates to a non-oriented electrical steel sheet and a method for manufacturing the same, and more concretely relates to a non-oriented electrical steel sheet that includes 1.5-4.0 wt% Si, 0.01-0.50 wt% Mn, 0.0005-0.02 et% Al, 0.001-0.15 wt% P, less than 0.004 wt% (except 0 wt%) C, 0.0001-0.01 wt% S, less than 0.003 wt% (except 0 wt%) N, less than 0.003 wt% (except 0 wt%) Ti, 0.01-0.15 wt% Sn, less than 0.15 wt% Sb, and the balance F and other inevitable foreign matters. The Al, Sn, Sb and P in the sheet satisfies the relation: [Al]<[Sn]+[Sb] and [Al]<[Sn]+[P], wherein [Al], [Sn], [Sb] and [P] respectively represent contents of Al, Sn, Sb and P by means of wt%.